Abstract:
This study is to determine what are the factors that influence taxpayers to comply with paying taxes. Taxation is a compulsory contribution to the country, owned by individuals or units, is compulsory in accordance with the law, without direct compensation, and is used for the country's greatest prosperity. In Indonesia, tax compliance is still low, which can be proved by the tax rate figures calculated based on the comparison of tax revenue and gross domestic product (GDP).
This study uses the sampling method as a research tool. The regression model used in this study is multiple linear regression with the help of the SPSS program. The sampling method is random sampling, involving 175 individual taxpayers who have a NPWP, the measurement of variables will be arranged in a questionnaire compiled with a Likert Scale. The findings of this research indicate that tax knowledge, tax systems, and tax awareness have been positively and significantly affected by tax compliance while tax sanctions and tax service quality have negative effect but significantly. For moderating variable tax awareness did not moderate the relationship between tax knowledge and tax system to tax compliance. But tax awareness moderates tax sanctions and tax services quality to tax compliance. The limitation of this study is the factors tested in this study were only 41.3% of 100% of the various factors in the effect of tax compliance.
